Florida 2023 Regular Session

Florida House Bill H1093 Compare Versions

Only one version of the bill is available at this time.

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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to the sales tax on motor vehicle 2
16	16	leases and rentals; amending s. 212.05, F.S.; 3
17	17	providing that certain sales tax does not apply to 4
18	18	certain leases or rentals of motor vehicles used 5
19	19	primarily in the trade or established business of the 6
20	20	lessee or rentee; making a technical change; providing 7
21	21	an effective date. 8
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23	23	Be It Enacted by the Legislature of the State of Florida: 10
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25	25	Section 1. Paragraph (c) of subsection (1) of section 12
26	26	212.05, Florida Statutes, is amended to read: 13
27	27	212.05 Sales, storage, use tax. —It is hereby declared to 14
28	28	be the legislative intent that every person is exercising a 15
29	29	taxable privilege who engages in the business of selling 16
30	30	tangible personal property at retail in this state, including 17
31	31	the business of making or facilitating remote sales; who rents 18
32	32	or furnishes any of the things or services taxable under this 19
33	33	chapter; or who stores for use or consumption in this state any 20
34	34	item or article of tangible personal property as defined herein 21
35	35	and who leases or rents such property within the state. 22
36	36	(1) For the exercise of such privilege, a tax is levied on 23
37	37	each taxable transaction or incident, which tax is due and 24
38	38	payable as follows: 25
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	(c) At the rate of 6 percent of the gross proceeds derived 26
52	52	from the lease or rental of tangible personal property, as 27
53	53	defined herein; however, the following special provisions apply 28
54	54	to the lease or rental of motor vehicles and to peer -to-peer 29
55	55	car-sharing programs: 30
56	56	1. When a motor vehicle is leased or rented by a motor 31
57	57	vehicle rental company or through a peer -to-peer car-sharing 32
58	58	program as those terms are defined in s. 212.0606(1) for a 33
59	59	period of less than 12 months: 34
60	60	a. If the motor vehicle is rented in Flor ida, the entire 35
61	61	amount of such rental is taxable, even if the vehicle is dropped 36
62	62	off in another state. 37
63	63	b. If the motor vehicle is rented in another state and 38
64	64	dropped off in Florida, the rental is exempt from Florida tax. 39
65	65	c. If the motor vehicle is rent ed through a peer-to-peer 40
66	66	car-sharing program, the peer -to-peer car-sharing program shall 41
67	67	collect and remit the applicable tax due in connection with the 42
68	68	rental. 43
69	69	2. Except as provided in subparagraph 3., for the lease or 44
70	70	rental of a motor vehicle for a p eriod of not less than 12 45
71	71	months, sales tax is due on the lease or rental payments if the 46
72	72	vehicle is registered in this state; provided, however, that no 47
73	73	tax shall be due if the taxpayer documents use of the motor 48
74	74	vehicle outside this state and tax is bein g paid on the lease or 49
75	75	rental payments in another state. 50
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	3. The tax imposed by this chapter does not apply to the 51
89	89	lease or rental of a commercial motor vehicle as defined in s. 52
90	90	316.003(14)(a) to one lessee or rentee , or of a motor vehicle as 53
91	91	defined in s. 316.003 which is to be used primarily in the trade 54
92	92	or established business of the lessee or rentee, for a period of 55
93	93	not less than 12 months when tax was paid on the purchase price 56
94	94	of such vehicle by the lessor. To the extent tax was paid with 57
95	95	respect to the purchase of such vehicle in another state, 58
96	96	territory of the United States, or the District of Columbia, the 59
97	97	Florida tax payable shall be reduced in accordance with s. 60
98	98	212.06(7). This subparagraph shall only be available when the 61
99	99	lease or rental of such property is an established business or 62
100	100	part of an established business or the same is incidental or 63
101	101	germane to such business. 64
102	102	Section 2. This act shall take effect July 1, 2023. 65